STATE OF \TEST VIRGINIA

AUDIT REPORT

OF

WEST VIRGINIA BOARD OF

REGISTRATION FOR PROFESSIONAL ENGIIIEERS

FOR THE PERIOD

JULY l. 1982 - JUITIE 30' 1992

OTTICE OF TEE I,EGISI.I\TIVE AUDITOR

CAPITOL BUILDING

CEARLESTON. WEST YIRGINIA 25305{K1O

UEST

REGISTRATION

VIRGINIA BOARD OF

FOR PROFESSIONAL ENGINEERS

FOR THE PERIOD

1982 - JUr{E 30, 1992JULY 1,

I q'R invE PGrAuEr rtumr

WEST VIRGINIA LEGISLATUREJofut Committee on Gmernmznt and, F unu:e

CHAnLESTON, WeST VlFGrNn 28305

The,loint Cdulittee on Governln€nt and Finance:

TLS/0la

In conpliance wlth Jour lnstructions and the provisions of the ltlsstVirginia Cod€ Chaptsr 4, Article 2, as anended, ve have ex€oined theaccounts of the l€st Virginia Board of Registration fof ProfossionalEngineers.

our exanination covers the poriod from JuIy 1, 1982 to June 30, 1992,Th€ resul.ts of the exaoinatlon ars set forth on the folloling pages ofthis rsport. Howevor, only the flnancial statdllents for ths y€orsended June 30, 1992 and Juna 30, 1991 ara included in this report.The fi,nancial statsBents covering the period July 1, 1983 t0 andincluding June 30, 1990 aro included 1n the audit rorkpapers,

Rsspectfully subnitted,

/,7/'/./X&-lZ'lnedtitd L. Shanklin, CPA, DirectorLegislotive Post Audlt Dlvlslon

UEST VIRGINIA BOARD OF

REGISTMTION FOR PROFESSIOML ENGINEERS

TABLE OF CONTENTS

Exlt Conference ........ 1

Tn+t^rl"^+l^n t

Board l4snbers and Adnlnlstratlve Staff . ..... 3

Sunnary of Flndlngs, Recormendatlons and Responses ........ 4

General Renarks -.......7Independent Auditors' oplnlon . .... 13

Statenent of Revenues, Expendltures, andChanges in Cash Balance ....14

Notes to Flnanclal Statenent ... . 16

Supplenental Infonnatlon .........17Certlflcate of Dlrector, Leglslatlvo Post Audlt Dlvlston ......... 19

I,{EST VIRGINIA BOARD OF

REGISTRATION FOR PROFESSIONAL ENGINEERS

EXIT CONFERENCE

The audlt flndings vere dlscussed nlth Anna Hlcks,

Executlve Director of the Uest Virglnla Board of Reglstratlon for

Professlonal Englneers. A forral letter dated June 10, 1994,

outllned the Board's responses. The Board's tesponses can be

found ln ltdllcs in the suonary of Flndlngs, Recomnendatlons 8nd

Responses and after our recomEndatlons ln the General Rsnarks

sectlon of the re@rt.

I'IEST VIRGIIIIA BOARD 0F

REGISTMTION FOR PROFESSIONAL ENGINEERS

INTRODUCTION

The State Board of Reglstration for Professional Englneers ltas created

under Chapter 63, Acts of the Leglslature, Regular Sesslon 1923; and subsequently

dnended by Chapter 184, Acts of the Legislature, Regulsr Sesslon' 1975, wlth the

latest anendment being Chapter 165, Acts of the Legislature, Regular Sesslon,

1992.

The State Board of Registration for Professlonal Englneers ras created

because the Legisldture of the State of west Vlrginis deternined and found that

the advanclng state of knovledge tn nathenatlcal, physlcal and englneerlng

sclences as applied in the practlce of professlonal englneering had a critlcal

impact on tie llves, property, econony, securlty 8nd the general health dnd

rielfare of our State and our citlzens. Therefore, the Leglslsture declsred that

the practlce of professional englneerlng nust be regulated and controlled in order

to ensure that the privltege of practlclng professlonal englneering shall only be

entrusted io persons liith the necess€ry gualiflcations, good character, educatlon,

tralnlng and experlence.

The Board consists of five professlonal englneers sppolnted by the

Governor, by and Hith the consent of the Senate, preferably from a list of nanes

subnttted by the l'lest Vlrgini€ soclety of Professlonal Englneers, llembers shall

serve I term of flve years. Mqnbers are ellglble for reappolntrcnt but may be

aDoointed for no none than three consecutive ter'ns.

-2-

I'EST V]RCINIA BOARD OF

REGISTRATION FOR PROFESSIONAL ENGINEERS

BOARD I'IEMBERS AND ADMINISTMTIVE STAFF

Robsrt B. Scott, PresidentElklns, tl€st Virginia

Dr. Ksnneth H. M6ans. Vice PresidentIi.lorgantom, Wost Vlrginis

H. Bon Faulknsr, SecretarJPrincoton, liest Vif ginio

Dr. Patrick R. Esposlto, tlenberlilorgantosn, West Vifginia

TerE Explros

June 30, 1995

Juno 30, 1996

Juno 30, |994

June 30, 1993

Frank L. G6ddy, l|enbsrHuntington, litSt virglnia . ' . June 30' 1992

Anno Hicks . . Executivs Dlrector

Alta Montgomery Sscretary

-3-

IIEST VIRGINIA BOARD OF

REGISTMTION FOR PROFESSIONAL ENGTNEERS

suMl{ARY 0F FINDIitGS, RECoI{IENDATIoi{S AND RESPoNSES

CO!.,IPLIANCE IIATTERS

TroveI

1. During our test of travel }Je noted two lnstances, one ln June 1987 and

one ln l,lay 1988, in l||hlch travel exp€nses clatned for relnbursement Her6

not actually lncurred. Accordlng to the records a Staff nember pald a

Board nernber $268.00 for travellng ylth the Board nelber, and boti

subnitted clalms for relnbursenent.

lle r€comnend the Board msnber relnburse the Staff n€nbsr ln the amount of

$268.00; that the staff nenber return the $268.00 to the State Tr€asury,

relmburs€ment be requestsd for actual expenses tncurred, and that the

Board conply wlth the Governor's Tr8yel Regulatlons, thereby avoldlng the

posstblllty of vlolatlng tiest Vlrglnla Code Chapter 61, Artlcle 3, Sectlon

24 r'obtolnlng l{oney, Property and Sorvlces Under False Pretenses."

BoarLd.ta Rupon6e

The Boor-d. aul ae!.o1netLd. thz paLtLea lnvolvzd. ,Lalnbu,L4e thz atote. (See

pages 8 and 9.)

Personal Servlces Payments

2. I'le noted pay lncreases for staff msfiers that are not docrfiented ln

nlnutes to the neetlngs of the Board, whlch glves ths appearance thdt

incr€ases Here not approved by tho requlred quorun.

l,le recomnend the Board exerclse greater cautlon ln the documentatlon of

tielr proceedlngs so as to keep and nalntaln adequate and conplete records

as regulred by Uest Virginla Code Chspter 30, Artlcle 13, Section 5.

the

the

-4-

Boq,Ld.'a RuporLaz

ThQ- \oq,Ld. w1!2 conp2.g Nlth the ,Le.c.onnend.o.tlaz. (S6e pages 9 and '10.)

Report to Governor

3. [e also noted that for flscal year 1991 the Board dld not submlt to the

Governor, on or before the flrst day of January of each year ln l{hlch the

Legisl€ture neets ln regular sesslon, a report of lts transoctlons for the

precedlng tl{o years, as requlred by the t{est Vlrglnla Code Chapter 30,

Artlcle 1. Setlon 12.

l,le recomn€nd the Board cornply l{lth Chapter 30, Artlcle'1, Sectlon 12 of

the Uest Vlrglnla Code.

Boe4dt6 Ruponte

The Boand. o!.12 eonpL! oJl.th the ,Le4ornenLa.tltr. (See pages 10 dnd 11.)

Report to State Audltor

4. Ihs Board ls not ftllng vlth th6 Stste Audltor, on the first day of

January and July ln each year or rlthln flv6 days thereafter a detailed

statenent .of all monles recelyed, as requlred by the Uest Vlrglnla Code

Chapter 30, Artlcle 1, Sectlon 10.

lle recomnend the Board comply wtth Chapter 30, Artlcle 1, Sectlon 10 of

the l,{est Vlrglnia Code.

BoarLdtE ReapotL6e

Thz &a.\d. wUI conpL4 NU.h Ue,6t Vl^gtr,b. Cod.e ChLptaL 30 , Aft .elz 1 ,

Sert)en 10. (See page 10.)

-5-

Equlpment Inventory

5. The Board's offlce equlpment ls not tagged tlth state tag numbers as

requlrd by Sectlon 48, page 10 of the Uost Vlrglnlo State Property

Handbook.

ltle recomrcnd the Board tag all equlpnent wlth tags notlng Stite of l,lest

Vlrginla oHnershlp and s ssquentlal nunb€r.

Boolldti RuponEz

The Boe,Ld wlLl conp24 oJlth the EeaoMztdotlon. (See pages 1'l and 12.)

-6-

I.IEST VIRGINIA BOARD OF

REGISTMTION FOR PROFESSIONAL ENGINEERS

GENERAL RE!4ARKS

INTRODUCTION

We have completed a Post Audit of the uest Vlrglnla Board of

Reglstratlon for Professlonal Englneers for the period July 1, 1982 through June

30, 1992.

SPECIAL REVENUE ACCOUIIT

All expendttures requlred for the general operatlons of the Board are

made frcn Account 8107-40, ltlest Virglnia Board of Reglstratlon for Professional

Engl neers.

LOCAL ACCOUIIT

Durtng the audit pertod tha Board had one local bank account wlth a bank

in Charleston, West Vlrglnla. Perlodlcdlly, the Board transferred the fees

collected to the State Treasury by checks drarn on the local bank account. In

compllance t{lth a prlor audlt recomnendatlon, the Board closed the local bank

account and trsnsfeired the balance to the Stste Treasury on November 1, 1984.

REVENUES

Revenu€s sere derived fron th€ followlng fees from July 1, 1987 to June

30, 19921

Renewal FeADDI lcatlon FeeReglstratlon F@Relnstatenent FeeTemporary PermltReplacenent of Lost Certl flcatesRoster (alone) FeeRoster t{lth Renewal FeeReturned Check Servlce Fe€Late Fee

$20.0025.O020.0045.0050.001 0.0010.00

| 0.002.00

-7 -

For flscal years 1984 through 1986, fees rere as

Renewal FeeAppl I cati on FeeReglstratlon FeeRel nstaternent FeeTenporary PerritReplacement of Lost Certl flcatesRoster (alone) FeeRoster tdlth Renewal FeeReturned Checks Service FesLate Fe€

For flscsl year 1983, fees were as follot{s:

Renexal FeeAppl lcatlon FeeRegtstratlon FeeRelnstatenent FeeTemporory PermltRepl acement of Lost CertlflcatesRoster (alone) FeeRoster fllth Reneral FeReturned Checks Service FeeLate Fee

COIIIPL I AIICE IIATTERS

fol lows:

$15.0025.0025.0050.0050.0010.005.005.00

10.001.50

$r 5,0025.002s.0050.0050.0010.005.003.00

'l 0.001.50

Chapter 30, Article 13 of the llest vlrglnia Code generally governs the

uest Vlrglnla Bo€rd of Reglstrdtlon for Professlonal Engineers. I,le tested

appllcoble sectlons of the above plus general Stste Regulatlons and other

appllcable chapters, artlcles, and sectlons of the lilest Vtrglnia Code as they

pertaln to flscal natters. our flndings are dlscusssd b€loy.

TraveI

Durlng our test of travel, re noted what sppears to be two separate

lnstances, one ln June 1987 and one ln lilay 1988, ln whlch travel expenses clalned

,rere not actually lncurred. It appears that a Staff nenber pald a Board nember

for travellng ulth the Board nenber, and both subnltted clalms for reinbursenent.

The Board nenb€r's travel expenses clalmed ln the tl{o lnstancos totaled $314.00.

Ho$ever, the Board nenbor v/as relmbursed by the staff nenber ln the anount of

$268,00, l'lth one personEl check for $200.00 and a second personal check for

$68.00. Thls results in the Board nenbers actual expenses lncurred of $46.00. It

-a-

also appears that the Staff nenb€r subnltted for relmbursenent expenses totallng

$268.00, whlle the Boord menber subnltted clalns for a total of $3'14.00.

The Governor's Travel Regulatlons state, ln part,

i.. . Relmbursenent ls based on expenses actuallyincurred . , .", and n. . . no relmbursenent elll be made forany expensss lncurred in lnstances ln whlch such expenses havebeen pald or are to be pald by any other thlrd party . . ."

Addltionally, lt r{ould appear that relnbursenent clalned for expenses not 0ctually

lncurred would vlolate the provtslons of Chapter 61, Artlcle 3, Sectlon 24, of the

t{est Vlrglnla Code whlch deals l{lth obtalnlng noney, property and servlces undgr

folse Dretenses.

I'le recomrend the Eosrd mdnber relnburse the Stdff nember ln the snount

of $268.00, that the staff nember return ths $268.00 to the state Treasury,

relmbursement be requested for actual expenses lncurrsd, snd the Board conply Hlth

the Governor's Travel Regulatlons thereby avoldlng from the possiblllty of

vlolattng t{est Vlrglnla Code Chapter 61, Arllcle 3, Sectlon 24.

baftd.'4 R pon6z

Tllete u2./Le nt u4onglu,L b,te.n tn4 bq dihc.,L paLfuJ. Houeto4, lrL

eonpX)4nce NLth thz AoveJtno4'a taave2 zcgu2t. tni and ovold.lag ana vlnh'tltn od

the sttte L@r (w cod.z chtptu 61, ArH.4lz 3, seczttn 241, thz Boa.,Ld NU2 42!.on-

netd the pat tLeA ltrvolve.d. aelnbunaz the aia,te.

Personol Servlces Paynents

Ue noted pay lncreases for staff m€mbers that appear to not be

docunented ln th€ nlnutes to the neetlngs of the Board as approved actlons. Itseens that on tvo occaslons, those belng the pay perlod endlng August 16, 1990 and

sgaln for the pay perlod endlng Sept€mb€r 15, 1991, staff msnbars recelved pay

lncreases that Here not docmented ln the Eosrd nlnutss.

-9-

The l,lest Vlrglnis Code Chapter 30, Artlcle 13, Sectlon 5 states, ln

parr,

". . . The board shall . . . keep adequate and cdnplete r60rdsof lts proceedlngs . .ille recoflmsnd the Board exerclse greater cautlon ln the docLmentatlon of

thelr procsedlngs so as to keep and nalntaln adequate and conplete records as

requlred by Uest Vlrglnia Cde Chapter 30, Artlcle 13, Sectlon 5.

Boo dta RUp0n62.

Pnz.c.oJttltrL w122 be tuhen ,ln tlLz [dune to znau4e thet otequal.z an

etnpLde 4ero4.d.A a4e hept Ltt tho nltalet 6oa al2 puraontel Nage o,L aa2t y

d.e tLona.

Report to Governor

l,{e noted that for flscal year '1991 the Board dld not subnlt to the

Governor, on or bsfore the flrst day of January of each year ln Hhlch the

legislature neets ln regular sesslon, a report of lts transactlons for the

precedlng tto years. The Board's report for flscal year 1991 ras lnconplete ln

that the report contalned data for one year, flscal year 1991, rather than the

requlred trc years (flscal years '1991 and 1990).

t{est Vlrglnla Code Chapter 30, Arttcle 1, Sectlon 12 ststes, ln part,

n. . . 0n or before the flrst day of January of each year lnl{hlch the leglslature n€ts ln regular sosslon the board shallsubmlt to the governor a report of lts transactlons for theprecedlng tt{o years . . .r'

l,{e recomnend the Board conply Hlth Chopter 30, Artlcle 1, Sectlon 12 of

the l,lest Vlrglnla Code.

Boa,Ld'4 Reiponte

A nea tta da paaaQl. ba the LeglatttaLz ond. becone e[dedlve JutLe 4,

1992, It 4ttte.a non thz U24t datJ oi Ju24 o( ea.c,h AauL, tlla. boa,Ld ahda iuhnl.t to

the goveznot o 4epo4.t o( lta t4qnaactlons o( the p4etatlng ge4L." TtLo Boa\d. a.L6o

h4a a Lette4 64on the.0([l4z o( thz Mto4lleg cerle aL d.a,ted. 1ctoben l, 1992

42ga./Ld/rg thz 6ulng ol i2po4.tt wUlL the gove.rlro4. The Lett?'z o.d.vUu th2. Boaad,

that tl. Nou2.d. be panlaahlo to auhnLt to thz govaLnoa bA luuttr4 lat a. U.6tlng

oi 4egui4on,t4 du Jg tlrz. cu 4u.t UQLL aad (Uz a 4zpont o( Ua ttlonaa.c.tlon4 6o,L

thz paeaed/fug Ueo4 to thz govenno4 bq JuI! 16t 06 ezeh geo.n.

Report to Stdt€ Audltor

It sppears tho Board ts not flllng rlth the state Audltor I detalled

st€tement of dll monles received.

tlest virglnla Code, Chapter 30, Artlcle'1, section 10 state, ln part,

". . The secretarv of everv such board shall . on theftrst day of January ind July ln each ye€r, or wlthln fivedays there€fter, certlfy to the state audttor a detilledstltercnt of ail such honeys recelved by htn during theprscedlng slx nonths .'He recqm€nd the Board comply wlth the liest vlrglnia Code, Chapter 30,

Arttcle '1 . Sectlon 10.

Boa,Ld.' 4 ReAponae

T\LL Boand oJaa utquonz ol ar4 ,Lzpo4l. dlrz to thz state Aud).to4 qt notzl. lrL

AV Codz, Ch4pte4 30, Aft. .412 1, Sec tn |0. ln ttle [ut!.42., the Boo,Ld. qUI ctn4{

qUh the ae|ublenent.

Egul pnent I nventory

In our exanlnatlon of equlpment, r|e noted that although an equipnent

lnventory is naintalned the Boord's offlce equipnent ls not tagged rlth state tag

numbers. Untagged lnventory ltsns lossen the accountabllity of lnventory dnd, ln

effect, lncrease the probablllty of converslon of the agency asset to p€rsonal

use.

Section 48, page 10 of the tdest Vlrglnla State Property Handbook states

In part,

". . . A11 reportable personal property omsd by the state of!'lest Vlrglnla'rlll be tdentlfl€d ds such by the 8fflxation ofa property identlftcatton decal (tag) with an asslgend lnven-tory tag nunber . .n

!{e necomnend the Board conply rlth Sectlon 48 of the }lest Vlrginis Stato

Property Handbook.

Boa4d,' 6 Reaponge

Aex.oadlng to oun 1n(o4na,t'l-on pu'tdr'Ing to equlpnent ltrvztl.ona, U dou

not a,ppe4L to be natdo,tz.d. bg the AV Cod.z and onl4 4dd4u42d. ln t-jlz AV Wate

P,Lopul.q ilorLd,booh. In on| evefu,t, o4 tlne pe4nlti, thz Boad a!]l rahz atl zllod

to toS and a64l4n wnbe4a to *Jtz o|dLce pLopenA!.

-12-

INDEPENDEIiT AUDIToRS' 0PIN10l'l

The Joint Comittos on Governoent and Finance:

lco havs audl,ted th€ stateosnt of revonues, oxpenditures and chsng€s lncash balonca of the hlest Virginia Board of Registration forProfessional Engineers for tho years ended June 30, 1992 and Juno 30,1991. The flnancisl stateflont is the responsibility of the Eanagalrontof tha lest virgtnto Board of Registration for Profgssional Engineers.our responsibility is to express 8n opinion on the findncial stateEentbased on our audit.

lre conducted our audit ln sccordanc€ !{lth gengrallJ accapt€d auditingstandards. Those standards roquire thSt se plan and parforo ths auditto obtain reasonable assurancs sbout nhother the financisl stateEantis ffe€ froo naterisl olsstatement, An audit includes danining, on a

test basls, gvidence supporting the Mounts and disclosures in thoflnancial stoteosnt. An audit also includes assesslng the occountlngprinciples used and signiflcant estinatss made by nanagen€nt, as [elIas eyaluatlng th6 ov€rall financial stat@ent presentation. t{eb€lieve our atdit Drovides a reasonable basls for our opinion.

As described in liote A, th€ financial statstent sas prepared on thscash basls of sccounting, xhich is a comprehensive basis of accountlngother than generally accepted accounting principles.

In our optnion, th€ financial stEternent referrod to above prsssntsfairly, in alI nat€fl8] respects, the revsnus coiloctod dnd oxpensospaid by ths lisst virginia Board of Reglstration for ProfessionalEngineeis for ths years ended June 30, 1992 and June 30, 199'1, on thebasls of accounting described in Note A.

our audit was mad€ fof ths purpose of fonning an opinlon on the basicfinoncial stat€oent taken 8s a whole. The supplenental lnformation ispresented for purposes of sdditional ana,ljrsis and is not a requlrsdDArt Of the basic finsncial statemsnt. such inforEation h8s beensubj€cted to the auditing procedures spplied in ths audlt of the basicfinancial statenent and, ln ou| opinion, is fairly stoted in relationto the basic flnancial statenent toksn as I rholo.

Rsspectfully subnitted,

hedf L. Shanklln, CPA, DlrectorLegi atlve Post Audit Divlsion

April 27, 1993

Audltor: Patrick A. Rossano

- 13 -

I{EST VIRGINIA BOARD OF REGISTRAT]ON FOR PROFESSIONAL ENGINEERSSTATEI'ITNT OF REVENUES, EXPENDITURES, AND

CHANGE5 IN CA5H MLANCE

Year Endod Jun6 30, 1992

Revsnu6s:Application Fs€sRegistfation FeesRenesal FessToropororJ Psrnit FeesMiscell,aneous Fees

Totsl Revonues

Expenditures:Pgtsonal SefvicesEnployee B€nefitsCurrent ExpensesRgpairs and Alterati,onsEquipment

Total Expenditur€s

R€venues (over) UnderExpendi tures

B€ginning Ealance

Ending Balanc6

Budgst

-n--n--n-

't73,450.00

81,866.0021 ,800.0069,2s6.00

-0-3,000.00

175,922.00

t2,472.00)

-0-

($--3riz-.9!.)

(0Yer ) UndsrActual Budget

$ 24,110.006,90o.oo

84,140.001,300.00

20 ,233.20136,683.20

64,312.5919,609.987t ,302.08

707 .0011 ,709.87

167 ,641 .52

(30,958.32)

174,948.12

( -n--0--n--n-.0-

36,766.80

17,553.412,190.02

( 2,046.08 )( 707.00)

(8,709.87)8,280.48

t28,4€6.32)

174,948.12

$146,461 .80

See Notes to Financial Statsment

Ysar Ended June 30 1991

Budsst

$ -0--0--0--0--0-

163,000.00

81,794,0017,150.0062,056.00

-0-2,000.00

163,000.00

-0-

-0-

(0vor ) UnderBudgetActual

$ 18,775.0013,480.00

125,940.00850.00

11 ,095.12170,140.12

58,438.3510 rrE 6a

54,227 .79303.75-n-

132,085.47

-0--0--0--0--0-

(7 ,140.12)

23,355.65lr oa6 6al7 ,828.21

(303.7512,000.00

30,914.53

38,054.65 38,054,65

136,893.47 136,893,47

q -n-

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I/ESI VIRGINIA EOARD OF

REGISTRA1lON FOR PROFESSIONAL ENGINEERS

NOTES TO FINANC]AL STATEI,IE$IT

Note A - Accounting Pollcies

Accounting l{ethod: Ths cash basls of sccounting ls followed. Therofors, rev€nueand relaied asssts ars recognized yhen receiyed father than Yhsn earned' andaxpsnses ars rscognized when paid rather than uhen the obligation is incurred.Accordingly, the financtal stateoent is not lntended to prosent financial positionand results of opsrations in conforoity with genofolly accept€d accountlngprtnctptss.

NoteB-PsnslonPIan

AII eligible onployees are nenlers of the t{est virginia Public Eoployess'Retireuont Systom. Employeos' conFibutlons are four and on6-h81f- percent oftheir conpen3ation and empioJees hoye v€sted fights undef certain circunstances.contributions by the llest virglnis PubIic EoploJe€s' RetireEent Board are nins andons-ha]f psrcent of the ellploJeesr conpensation.

Contfibutions to the psnsion and retireBent plan were as follows:

lear End6d Juno 30,1992 1991

special Rev€nue

NotgC-LocBIAccount

During the dudit p€riod, the Board operated a checklng account rith CharlsstonNational Bank. The accounting records are locatad at 608 Union Building inChorlsston. Psriodically, th€ office transferred coll6ctions to the StatoTreasurJ by ch€ck dfEwn on the loca] bank ch€cking account. In conpliance wlth 0prior period audit recolmondation, tha Board closed out the local Eccount 8ndtransferr€d to ths State Treasury the account bslance of $35'255.16 on Novslbsr 1'I 984.

- 16 -

SUPPLEMENTAL INFORHATION

llEsT VIRGII'IIA B0ARD 0F

REGTSTRATION FOR PROFESSIOIIAL ENGINEERS

RECOIiCILIATION

SPECIAL REVENUE

JUNE 30, 1992

!€st Virslnia Board of Registrationfor Professional Enginneers - Account 8'140-07

Boloncg psr Stato TraasurJ and Aggncy

- 18 -

STATE OF lllEST VIRGINIA

OFFICE OF LEGISLATIVE AUDITOR. TO UIT:

I, Thedford L. Shanklln, CPA, Director of the

Legislatlve Post Audlt DIvlslon, do hereby certlfy that the

report of audlt appended h€reto sas made under my dlrectlon and

supervlslon, under the provlslons of the West Vlrglnla Code,

Chapter 4, Artlcle 2, as anended, and thot the sane ls a true and

corroct copy of sald report.

Glven under nry nanO tnis ?4 day or Ajr*,

AW4* R slr',^tpt*'Thedford L, Shanklln, CPA, DlrectlrLeglslatlve Post Audlt Dlvi sion

Copy forrarded to the Comnlssloner of the Dopartnent ot

Flnance and Admlnistratlon to be filed as a publlc record.

Coples forrarded to the State Board of Reglstratlon for

Professlonal Englneers; Governor; Attorney General; and, State

Audltor.

1994.

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